Cash Refund Of Accumulated CENVAT Credit allowable Despite Abolishment Of Education Cess: CESTAT [Read Order]
The Tribunal found that both the lower authorities have misunderstood the abolishing of education cess, the levy of duty and the availment of Cenvat credit are on different yardstick
In a significant case, the Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that availment of cash refund of accumulated CENVAT credit doesn’t disqualify merely because levy of education cess. Hubergroup India Pvt Ltd, the assessee was seeking a cash refund of the accumulated and unutilized Cenvat credit…
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